TREASURY STOCK Definition

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TREASURY STOCK is stock reacquired by the issuing company and available for retirement or resale. It is issued but not outstanding. It cannot be voted and it pays or accrues no dividends. It is not included in any of the ratios measuring values per common share. The presence of treasury stock/shares and a history of stock buyback are indicators that the firm has a sustainable competitive advantage.

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MAKER is a. the producer of a product, or, b. the person who signs a check or promissory note, which makes him/her responsible for payment.

POST is the transfer of accounting entries from a journal of original entry into a ledger book, in chronological order according to when they were generated.

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